MOH applied for the year x S Actual Manufacturing overhead: Indirect Materials Indirect Labor Rent Expense - Factory Utility Expense - Factory Depreciation - Factory equipment Total Over-applied MOH Gold Nest Company Statement of Cost of Goods Manufactured For the Year Ended December 31, 20xx Raw Materials used Direct Labor Manufacturing Overhead applied Total Manufacturing costs Add: Work in Process, Jan. 1 Total cost of goods in process Less: Work in Process, Dec. 31 Cost of Goods Manufactured